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NY K85568

May 11, 2004
CLA-2-95:RR:NC:2:224 K85568


TARIFF NO.: 9503.41.0000

Mr. Todd D. Bulmash
Paris Presents Inc
3800 Swanson Court
Gurnee, IL 60031-1261

RE: The tariff classification of 3 stuffed toys from China

Dear Mr. Bulmash:

In your letter dated April 29, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on 3 stuffed toys that are designated as follows: item # 39329DEER, a reindeer, item # 39329SNOW, a snowman and item # 39329ANGL, an angel. The products are considered classic stuffed toys due to both their whimsical appearance, and the softness of each of the toys, rendering them appropriate for play use. You are requesting that the reindeer and the snowman both be classified in Chapter 95 of the HTS as festive articles, however, it is the opinion of this office that the correct classification for all three samples will be in Chapter 95 as stuffed toys representing animals or non-human creatures. The samples will be returned, as requested by your office.

The applicable subheading for the stuffed reindeer, item 39329DEER, item 39329SNOW, the stuffed snowman, and the stuffed angel, item 39329ANGL, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.


Robert B. Swierupski

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